Only, I think, in the sense that it would be bad if it was very expensive.
It just isn’t an efficiency, in the <achieved quantity>/<total quantity> sense. The measurement of <tax revenue>/<money spend on tax collection> is meaningless in the same way that a comparison between the energy required to flip a light switch and the energy that is sent to that socket as a result is basically meaningless.
I mean, sure, if tending a light switch required an appreciable percentage of the amount of the energy the socket could provide, that would be bad, but it is a ridiculous scenario.
